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AbstractStrategic Giving: The Art and Science of Philanthropy, by Peter Frumkin. Chicago: University of Chicago Press, 2006. 458 pp., $39.00 cloth.

A RJE article on Value-Added Taxation in the then Rhodesia. ; We now face the possibility of a radical alteration—I hesitate to use so emotive a term as "reform"—in our country's tax system. We face the possible introduction of an entirely new tax, and one which may, I think, be regarded as foreign to the British fiscal system, of which our own is an offshoot. This new tax, the tax on value added, will, if introduced, undoubtedly become a central element in the Government's armoury of devices for raising —or, if you prefer it, extorting—revenue from the Rhodesian public. It will replace, in part or in full, a number of other sources of revenue and redistribute the burden of taxation not only in legal form but also in its incidence upon individuals. In stressing the significance of this new tax, I must, however, warn against regarding it, or its potential effects as revolutionary. Put briefly, it will, if introduced on the basis proposed by the recent Committee on the subject, increase indirect taxation by a net amount of £8,500,000 per annum. This will be accompanied by a decrease of some £7,600,000 in direct taxation, the balance of £900,000 being unapportioned. On the current year's estimates, this would represent a swing of something over 10% of revenue receipts from direct to indirect taxation, the value added tax in isolation then representing some 20% of total revenue receipts.

Proceedings Paper (for Acquisition Research Program) ; That management adds value to organizations is one of the unquestioned truisms of business, government, military, and any other multi-member organization. The question left largely unanswered is, ''How much value does management add to an organization?'' The central research focus of this study is to establish a method for objectively measuring the value management adds to an organization. Determining the value added by management becomes particularly important as Navy acquisition managers deal with increasingly complex, open business models that engage many more participants in the development and implementation of products and services to support warfighters. There is a recognition that emerging, increasingly complex acquisition environments require more direction, collaboration, and control to achieve the reductions in costs as well as the increases in warfighting effectiveness that initiatives, such as the Open Architecture (OA) system acquisition and development framework, promise. The increasing burden on management in such environments largely derives from the amount of complexity managers must deal with by attempting to mitigate risks, improve predictions, and exercise the control and oversight necessary to be successful. ; Naval Postgraduate School Acquisition Research Program ; Approved for public release; distribution is unlimited.

Cover -- Contents -- I. Introduction -- II. Structure of an Input-Output Table -- A. Calculating Gross Output and Exports -- III. The Matrix Algebra of Input-Output Tables -- A. Basics -- B. Calculating domestic and foreign value added -- C. Detailed Decomposition of Gross Exports -- IV. Measures of Global Value Chain Participation -- V. Eora vs. Other Input-Output Tables -- VI. Conclusion -- References -- Figures -- 1. Example of Basic Input-Output Table -- 2. Example of Eora MRIO Input-Output Table -- 3. Value-Added Content of Trade -- 4. Decomposition of Gross Exports -- 5. World Value-Added Exports by Country and Region -- 6. The Shifting Pattern of GVC Participation and Position -- 7. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 1995 -- 8. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 2000 -- 9. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 2005 -- 10. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 2008 -- 11. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 2009 -- 12. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 2010 -- 13. Comparing FVA from Eora and OECD-WTO Trade in Value-Added, 2011 -- Table -- 1. Eora Sector Classification.

Acquisition research (Graduate School of Business & Public Policy) ; That management adds value to organizations is one of the unquestioned truisms of business, government, military, and any other multi-member organization. The question left largely unanswered is, How much value does management add to an organization? The central research focus of this study is to establish a method for objectively measuring the value management adds to an organization. Determining the value added by management becomes particularly important as Navy acquisition managers deal with increasingly complex, open business models that engage many more participants in the development and implementation of products and services to support warfighters. There is a recognition that emerging, increasingly complex acquisition environments require more direction, collaboration, and control to achieve the reductions in costs as well as the increases in warfighting effectiveness that initiatives, such as the Open Architecture (OA) system acquisition and development framework, promise. The increasing burden on management in such environments largely derives from the amount of complexity managers must deal with by attempting to mitigate risks, improve predictions, and exercise the control and oversight necessary to be successful. ; Approved for public release; distribution is unlimited.

Motor manufacturers have begun to change their
way of thinking within their dealership networks;
the new development of the provision of
associated services by the manufacturers
themselves is described within the framework of
value‐added strategies for the marketing function.
Services in the automotive industry are listed and
their costs and benefits analysed. The implications
of a value‐added strategy are discussed.